RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of August 10, 2026 No. 536

About some questions in the field of auditor activities

For the purpose of implementation of the Agreement on implementation of auditor activities within the Eurasian Economic Union of April 19, 2022, according to Articles 6, of 7, 20 Laws of the Kyrgyz Republic "About auditor activities", articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Approve:

1) the Procedure for the organization and holding examinations, recognitions of length of service in audit area and financial accounting, issue of the qualification certificate of the auditor and recognition of internationally acknowledged qualification certificates in the field of financial accounting and audit according to appendix 1;

2) the Procedure for accreditation of training programs of professional auditor associations according to appendix 2;

3) the Procedure for creation and submission of activities reports of auditing organization and professional auditor association according to appendix 3.

2. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for maintaining the Unified state register of auditors, auditing organizations, professional auditor associations" of October 7, 2022 No. 550 the following changes:

in the Procedure for maintaining the Unified state register of auditors, auditing organizations, professional auditor associations approved by the above-stated resolution:

- in Item 14:

a) in paragraph one of the word "in paper and electronic format" shall be replaced with words "in paper and (or) digital formats, including by means of the automated information systems";

b) add with subitems 10, 11 following contents:

"10) the document testimonial of lack of unspent conviction for heavy and especially serious crimes and for crimes in the field of economy, issued by authorized state body;

11) the documents testimonial of positive assessment by participants of civil circulation, including professional auditor associations, business and professional qualities of the auditor.";

- add with Item 14-1 of the following content:

"14-1. The auditor registered in part 1 "The register of auditors" of the Unified state register of auditors, auditing organizations, professional auditor associations when implementing auditor activities shall conform to the following requirements:

To be 1) on the staff of auditing organization;

2) to be member of professional auditor association;

To have 3) the removed or unspent conviction for making of heavy and especially serious crimes, and also crimes in the field of economy, for abuse of authority;

4) to have positive assessment of participants of civil circulation of business and professional qualities of the auditor, including from professional auditor association.";

- in Items 15-17 of the word "in paper and electronic format" shall be replaced with words "in paper and (or) digital formats, including by means of the automated information systems";

- add with Item 30-1 of the following content:

"30-1. In case of exception of auditing organization the sequence number of assigned according to Item 11 of this Procedure is excluded from "The register of the auditing organizations allowed to audit of subjects of public interest of subjects of big business" and transition to "The register of auditing organizations" according to the subitem 6 of Item 37 of this Procedure at auditing organization from IRN.";

- add Item 37 with the subitem 6 of the following content:

"6) submission of the statement for the termination of the activities, the voluntary statement for exception from "The register of the auditing organizations allowed to audit of subjects of public interest, subjects of big business" and transition to "The register of auditing organizations", the voluntary statement for exception of the Unified state register.".

3. Bring in the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for transfer into state language and publications of audit standards, standards of quality control, the accompanying standards, the Code of ethics of professional accountants, international accounting standards and international accounting standards for subjects of small and medium entrepreneurship" of August 12, 2022 No. 454 the following change:

Procedure for transfer into the state language and publications of audit standards, standards of quality control, the accompanying standards, the Code of ethics of professional accountants, international accounting standards and international accounting standards for subjects of small and medium entrepreneurship approved by the above-stated resolution:

- add with Item 28-1 of the following content:

"28-1. The changes made to international standards before their publication can be applied by subjects if they are without fail revealed in notes to the financial reporting.".

4. Declare invalid:

1) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for creation and provision of activities reports of auditing organization and professional auditor association" of April 25, 2023 No. 225;

2) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for the organization and holding examinations, recognitions of length of service in audit area and financial accounting, issue of the qualification certificate of the auditor and recognition of internationally acknowledged qualification certificates in the field of financial accounting and audit" of January 11, 2024 No. 5;

3) the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About approval of the Procedure for accreditation of training programs of professional auditor associations" of March 25, 2024 No. 130;

4) Item 5 of the resolution of the Cabinet of Ministers of the Kyrgyz Republic "About modification of some orders of the Government of the Kyrgyz Republic and the Cabinet of Ministers of the Kyrgyz Republic in the field of licensed and allowing activities" of September 3, 2025 No. 556.

5. This resolution becomes effective after fifteen days from the date of official publication.

Appendix 1

to the Resolution of the Cabinet of Ministers of the Kyrgyz Republic of August 10, 2026 No. 536

Procedure for the organization and holding examinations, recognitions of length of service in audit area and financial accounting, issue of the qualification certificate of the auditor and recognition of internationally acknowledged qualification certificates in the field of financial accounting and audit

Chapter 1. General provisions

1. The procedure for the organization and holding examinations, recognitions of length of service in audit area and financial accounting, issue of the qualification certificate of the auditor and recognition of internationally acknowledged qualification certificates in the field of financial accounting and audit (further - the Procedure) regulates procedure for the organization and holding qualification examination among physical persons, including foreign, applying for the right of receipt of the qualification certificate of the auditor.

2. This Procedure establishes requirements to the organization and holding examinations, recognition of length of service in audit area and financial accounting, to issue of the qualification certificate of the auditor and recognition of internationally acknowledged qualification certificates in the field of financial accounting and audit which conform to requirements of the International standards of education published by Council for international standards of education and also special conditions and requirements to the organization and holding examinations during transition to three-level system of holding examinations in assignment of qualification of the auditor.

3. Examinations on the right of receipt of the qualification certificate of the auditor are held for the purpose of objective and transparent assessment of skill level of applicants.

4. The concepts and terms used in this Procedure are understood and applied in that sense and value in which they are established by the legislation of the Kyrgyz Republic in the field of auditor activities.

Chapter 2. Program of professional qualification of the auditor

5. For the purpose of receipt of professional qualification of the auditor the applicant takes examinations in the Program of professional qualification of the auditor (further - the personal computer Program of the auditor) approved by authorized state body which conforms to requirements of the International standards of education published by Council for international standards of education.

6. The personal computer program of the auditor includes 12 examinations divided into three levels depending on the level of complexity, clarity and definiteness of the circle of business: basic (first), average (second) and advanced (third).

7. Examinations basic (first), average (second) and advanced (third) levels of the personal computer Program of the auditor are given in authorized state body.

8. Examinations basic (first) and average (second) levels of the personal computer Program of the auditor can carry out professional auditor associations (further - public joint stock company) which training programs are accredited by the authorized state body regulating auditor activities and exercising control of activities of auditors, auditing organizations and professional auditor associations (further - authorized state body).

9. Examinations in the personal computer Program of the auditor of basic (first) level of the personal computer Program of the auditor include disciplines "Business management and technologies", "Financial accounting", "Managerial accounting", "Right".

10. Examinations of each discipline of basic (first) level consist of scenarios and test questions and include 3 Sections:

1) in the first Section - 10 (ten) questions on 1 point (truly/incorrectly);

2) in the second Section - 30 (thirty) questions with several possible answers on 2 points;

3) in the third Section - 2 (two) scenarios (on 15 points), each of which contains 5 questions with the multiple choice of answers.

11. Examinations of average (second) level of the personal computer Program of the auditor include disciplines "Financial reporting", "Enterprise performance management", "Financial management", "Taxation", "Practice of audit and ensuring confidence".

12. Examinations of each discipline of average (second) level consist of scenarios and questions and include 3 Sections:

1) in the first Section - 15 (fifteen) questions with the multiple choice of answers on 2 points;

2) in the second Section - 3 (three) scenarios on 10 points, each of which contains 5 (five) questions with the multiple choice of answers;

3) in the third Section - 2 (two) open questions requiring the complete answer on 20 points everyone.

13. Examinations of advanced (third) level of the personal computer Program of the auditor include disciplines "The financial reporting and assessment", "Business strategy, management and risk management", "Advanced audit".

14. Examinations in each discipline of advanced (third) level of the personal computer Program of the auditor include 2 Sections and consist of four obligatory open questions on the basis of the scenario, each of which contains several questions. Total score for each task - from 20 to 30 points.

15. Each examination in disciplines of the personal computer Program of the auditor is considered successfully handed over in case of set 50 and more points from possible 100.

Chapter 3. Terms and payment of holding examinations in the personal computer Program of the auditor

16. Examinations in the personal computer Program of the auditor on the right of receipt of the qualification certificate of the auditor are held 1 (one) time in 6 (six) months according to the schedule approved by authorized state body.

17. The personal computer program of the auditor is published on the official site of authorized state body. The personal computer program of the auditor is subject to revision in process of change of the International Accounting Standards (IAS), International standards of audit (MCA), the Code of ethics of professional accountants and the legislation of the Kyrgyz Republic in the field of auditor activities.

18. The schedule of holding examinations in the personal computer Program of the auditor the forthcoming year affirms till February 1 of the forthcoming year and is published on the official site of authorized state body and in social networks.

19. The authorized state body publishes on the official site the announcement of the planned examinations in the personal computer Program of the auditor with indication of submission due date and the list of necessary documents.

20. Documents acceptance from applicants begins in two months prior to the established date of examinations in the personal computer Program of the auditor and stops in twenty days prior to their beginning.

Chapter 4. The admission to examinations in the personal computer Program of the auditor

21. Documents acceptance and check of their compliance to requirements of this Procedure are performed by structural divisions of authorized state body.

22. For participation in examinations in the personal computer Program of the auditor applicants submit to authorized state body the following documents in paper and (or) digital formats by means of system of interdepartmental electronic interaction Tunduk, including by means of the automated information systems:

1) the statement of the established sample, signed with own hand, according to appendices 1, 2 to this Procedure;

2) the copy of the diploma about the higher education certified notarially together with appendix according to the procedure, established by the legislation of the Kyrgyz Republic in the field of notarial activities. If the diploma is written out in foreign language, then notarized transfer of the document in the state or official language is represented;

3) the documents confirming successful examination according to the personal computer Program of the auditor basic (first) and average (second) levels, issued to public joint stock companies which training programs are accredited by authorized state body;

4) passport copy;

5) the document testimonial of lack of not removed and unspent conviction for heavy and especially serious crimes, for crimes in the field of economy and abuse of authority, issued by authorized state body;

6) the copy of internationally acknowledged qualification certificate in the field of financial accounting and audit (in the presence) and transfer of the specified document in the state or official language, certified by the signature, seal of translation agency (translator) and certified notarially according to the procedure, established by the legislation of the Kyrgyz Republic in the field of notarial activities;

7) copies of the certificates listed in Items 119-123 of this Procedure;

8) two photographs of 3x4 in size;

9) for participation in examinations of advanced (third) level of the personal computer Program of the auditor - the documents confirming availability of length of service in audit area and (or) financial accounting at least 3 (three) years, including at least 1 (one) year of practical work on the positions connected with implementation of auditor activities within the last 3 (three) years.

23. The foreign applicants and applicants who do not have nationality of the Kyrgyz Republic represent the transfers of the specified documents in the state or official language certified and legalized according to the procedure established by the legislation of the Kyrgyz Republic in the field of notarial activities.

24. All documents shall be fastened in the folder on which face surname, the name and the applicant's middle name are entered.

25. Responsibility for reliability of data in documents submitted for consideration in authorized state body is born by the applicant according to this Procedure and the legislation of the Kyrgyz Republic on offenses.

26. The authorized state body in 5 (five) working days prior to the established date of examination shall notify the applicant on the admission or on refusal in assumption to examinations in the personal computer Program of the auditor.

27. The list of the applicants allowed to take examinations according to the personal computer Program of the auditor affirms the order of the head of authorized state body in 10 (ten) days prior to the examinations and is published on the official site of authorized state body with indication of information on date, time and the venue of examinations.

28. The applicant is allowed to examination according to the personal computer Program of the auditor in case of presentation of the passport or other identity document.

Chapter 5. The basis for refusal in the admission to participation in examinations in the personal computer Program of the auditor

29. The bases for refusal in the admission to participation in examination according to the personal computer Program of the auditor are:

1) identification of inappropriate or unreliable information in the documents submitted by the applicant;

2) representation of incomplete document package, provided by this Procedure;

3) criminal record availability for making of heavy and especially serious crime and for crimes in the field of economy which is not extinguished or is not removed according to the procedure, established by the legislation of the Kyrgyz Republic;

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